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Town of Schuyler – Financial Management (2014M-182)
… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182NYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… and cancel any remaining balances by September 30th of the 5th year after the period of availability began. Federal … and cancel any remaining balances by September 30th of the 5th year after the period of availability began …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports … SED to provide Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between the … refers students to Kids Unlimited and pays for its services using rates established by SED. The rates are based …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements … 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … approximately $1.07 million. Key Findings The Board has not adopted policies and procedures to govern the level of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… lighting, snow removal, refuse collections, community and youth services and fire protection services to its residents. Budgeted … allowed the Treasurer to misappropriate Village funds and make questionable payments to herself totaling as much as …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256York Central School District - School District Website (S9-19-35)
… documents to make informed decisions. Officials did not post the: Final annual budget. Budget information – with … decisions. Key Recommendations District officials must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Management of Unexpected Delays and Events During Winter 2017-18 (2017-S-37)
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s37.pdfManagement of Unexpected Delays and Events During Winter 2017-18 (2017-S-37) 90-Day Response
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s37-response.pdfEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The Town …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Lyndon Fire District – Disbursements (2022M-132)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside … with the resources listed in Appendix C of this report for training opportunities. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132State Agencies Bulletin No. 1907
… agencies instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Hempstead – Information Technology Access Controls (2021M-158)
… Town of Hempstead (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems against unauthorized access. Key Findings Town officials did not establish adequate access controls to help safeguard IT systems against …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158State Agencies Bulletin No. 1491
… To notify agencies of the new voluntary deduction code for life, disability and accident insurance. Affected Employees Members of COBA of Nassau …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1491-new-voluntary-insurance-deduction-code-527-court-officers-benevolentSeized Assets Program
… Purpose To determine whether the New York Division of State Police … the proceeds from a criminal activity, or were purchased with the proceeds of a criminal activity. For asset seizure … pending seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to enhance law …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programPersonal Income Tax and Property Tax
… income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively … 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During our … we identified 10,142 credits totaling $4.1 million where the Department potentially paid more than one credit to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxV.2 Governance – V. Chart of Accounts (COA) Governance
… topics in the SFS Program including Chart of Accounts (COA); cost center mapping; commitment control (KK); and … and descriptions, and reporting trees are located on the Guide to Financial Operations REV. 08/13/2024 … Governance of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governance